Bill Text: NY A05089 | 2023-2024 | General Assembly | Introduced


Bill Title: Requires the deposit, into the dedicated highway and bridge trust fund, of a portion of the sales tax collected on each gallon of motor fuel sold at retail; increases the amount to be deposited over time.

Spectrum: Partisan Bill (Republican 21-0)

Status: (Introduced) 2024-01-03 - referred to ways and means [A05089 Detail]

Download: New_York-2023-A05089-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          5089

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      March 2, 2023
                                       ___________

        Introduced by M. of A. PALMESANO, BARCLAY, BLANKENBUSH, BRABENEC, DeSTE-
          FANO,  J. M. GIGLIO,  GOODELL, LEMONDES, MANKTELOW, MORINELLO, NORRIS,
          REILLY, TAGUE -- Multi-Sponsored by --  M.  of  A.  BYRNES,  DiPIETRO,
          FITZPATRICK,  HAWLEY,  McDONOUGH,  MILLER,  RA, WALSH -- read once and
          referred to the Committee on Ways and Means

        AN ACT to amend the tax law and the state finance law,  in  relation  to
          providing  for the deposit into the dedicated highway and bridge trust
          fund of a portion of the sales tax revenue  from  the  sale  of  motor
          fuel; and to repeal certain provisions of the state finance law relat-
          ing thereto

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 1148 of the tax law, as amended by section  6-a  of
     2  part G of chapter 59 of the laws of 2019, is amended to read as follows:
     3    §  1148.  Deposit  and disposition of revenue. (a) All taxes, interest
     4  and penalties collected or received by the commissioner under this arti-
     5  cle shall be deposited and disposed of pursuant  to  the  provisions  of
     6  section one hundred seventy-one-a of this chapter; provided however, the
     7  comptroller  shall  on  or before the twelfth day of each month, pay all
     8  such taxes, interest and penalties  collected  under  this  article  and
     9  remaining  to  the comptroller's credit in such banks, banking houses or
    10  trust companies at the close of business on the last day of the  preced-
    11  ing month, into the general fund of the state treasury.
    12    (a-1)  Provided  however, before the funds may be distributed pursuant
    13  to subdivision (a) of this section, one cent of the taxes  collected  or
    14  received  by  the commissioner under this article for the retail sale of
    15  each gallon of motor fuel shall be deposited in the  special  obligation
    16  reserve  and  payment  account of the dedicated highway and bridge trust
    17  fund, established by section eighty-nine-b of the state finance law.
    18    (b) Provided however, [before] after the funds [may be]  are  distrib-
    19  uted pursuant to subdivision [(a)] (a-1) of this section but before such

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08412-01-3

        A. 5089                             2

     1  funds  are distributed pursuant to subdivision (a) of this section, such
     2  funds  shall  be  distributed  as   otherwise   provided   in   sections
     3  ninety-two-d,  ninety-two-h,  and  ninety-two-r of the state finance law
     4  and  sections eleven hundred two, eleven hundred four and eleven hundred
     5  nine of this article.
     6    (c) Provided however, after funds are distributed pursuant to  [subdi-
     7  vision] subdivisions (a-1) and (b) of this section but before such funds
     8  are distributed pursuant to subdivision (a) of this section, funds shall
     9  be  deposited  by  the  comptroller  into  the New York central business
    10  district trust fund established pursuant to  section  ninety-nine-ff  of
    11  the  state finance law in accordance with the following schedule: (1) in
    12  state fiscal year two thousand  nineteen  -  two  thousand  twenty,  one
    13  hundred  twelve  million  five  hundred  thousand  dollars; (2) in state
    14  fiscal year two thousand twenty - two thousand twenty-one,  one  hundred
    15  fifty  million  dollars; and (3) in state fiscal year two thousand twen-
    16  ty-one - two thousand twenty-two and every succeeding state fiscal year,
    17  an amount equal to one hundred one percent of the  amount  deposited  in
    18  the  immediately  preceding  state fiscal year. The funds deposited into
    19  the New York central business district trust  fund  shall  be  deposited
    20  monthly in equal installments.
    21    §  2.  Subdivision  (a-1)  of section 1148 of the tax law, as added by
    22  section one of this act, is amended to read as follows:
    23    (a-1) Provided however, before the funds may be  distributed  pursuant
    24  to  subdivision  (a)  of this section, [one cent] two cents of the taxes
    25  collected or received by the commissioner under  this  article  for  the
    26  retail  sale  of  each  gallon  of  motor fuel shall be deposited in the
    27  special obligation reserve and payment account of the dedicated  highway
    28  and bridge trust fund, established by section eighty-nine-b of the state
    29  finance law.
    30    §  3.  Subdivision (a-1) of section 1148 of the tax law, as amended by
    31  section two of this act, is amended to read as follows:
    32    (a-1) Provided however, before the funds may be  distributed  pursuant
    33  to  subdivision  (a)  of  this  section,  [two] three cents of the taxes
    34  collected or received by the commissioner under  this  article  for  the
    35  retail  sale  of  each  gallon  of  motor fuel shall be deposited in the
    36  special obligation reserve and payment account of the dedicated  highway
    37  and bridge trust fund, established by section eighty-nine-b of the state
    38  finance law.
    39    §  4.  Subdivision (a-1) of section 1148 of the tax law, as amended by
    40  section three of this act, is amended to read as follows:
    41    (a-1) Provided however, before the funds may be  distributed  pursuant
    42  to  subdivision  (a)  of  this  section, [three] four cents of the taxes
    43  collected or received by the commissioner under  this  article  for  the
    44  retail  sale  of  each  gallon  of  motor fuel shall be deposited in the
    45  special obligation reserve and payment account of the dedicated  highway
    46  and bridge trust fund, established by section eighty-nine-b of the state
    47  finance law.
    48    §  5.  Paragraph  (a)  of  subdivision  3 of section 89-b of the state
    49  finance law, as amended by section 4 of chapter 368 of the laws of 2019,
    50  is amended to read as follows:
    51    (a) The special obligation reserve and payment account  shall  consist
    52  (i)  of all moneys required to be deposited in the dedicated highway and
    53  bridge trust fund pursuant to the provisions  of  sections  two  hundred
    54  five,  two  hundred  eighty-nine-e,  three  hundred  one-j, five hundred
    55  fifteen, eleven hundred forty-eight and eleven  hundred  sixty-seven  of
    56  the  tax law, section four hundred one and article twelve-d of the vehi-

        A. 5089                             3

     1  cle and traffic law, and section thirty-one of chapter fifty-six of  the
     2  laws of nineteen hundred ninety-three, (ii) all fees, fines or penalties
     3  collected  by the commissioner of transportation and the commissioner of
     4  motor  vehicles  pursuant  to  section  fifty-two, section three hundred
     5  twenty-six, section eighty-eight of the highway law, subdivision fifteen
     6  of section three hundred eighty-five of the  vehicle  and  traffic  law,
     7  section  two of part U1 of chapter sixty-two of the laws of two thousand
     8  three, subdivision (d) of section three hundred four-a, paragraph one of
     9  subdivision (a) and subdivision  (d)  of  section  three  hundred  five,
    10  subdivision six-a of section four hundred fifteen and subdivision (g) of
    11  section  twenty-one  hundred twenty-five of the vehicle and traffic law,
    12  section fifteen of this chapter, excepting  moneys  deposited  with  the
    13  state  on account of betterments performed pursuant to subdivision twen-
    14  ty-seven or subdivision thirty-five of section ten of the  highway  law,
    15  and  section one hundred forty-five of the transportation law, (iii) any
    16  moneys collected  by  the  department  of  transportation  for  services
    17  provided  pursuant to agreements entered into in accordance with section
    18  ninety-nine-r of the general municipal law, and (iv)  any  other  moneys
    19  collected  therefor  or  credited  or transferred thereto from any other
    20  fund, account or source.
    21    § 6. Paragraph (a) of subdivision 3  of  section  89-b  of  the  state
    22  finance law, as amended by section 5 of chapter 368 of the laws of 2019,
    23  is amended to read as follows:
    24    (a)  The  special obligation reserve and payment account shall consist
    25  (i) of all moneys required to be deposited in the dedicated highway  and
    26  bridge  trust  fund  pursuant  to the provisions of sections two hundred
    27  eighty-nine-e, three hundred one-j, five hundred fifteen, eleven hundred
    28  forty-eight and eleven hundred sixty-seven of the tax law, section  four
    29  hundred  one  and  article  twelve-d of the vehicle and traffic law, and
    30  section thirty-one of chapter fifty-six of the laws of nineteen  hundred
    31  ninety-three, (ii) all fees, fines or penalties collected by the commis-
    32  sioner of transportation and the commissioner of motor vehicles pursuant
    33  to  section fifty-two, section three hundred twenty-six, section eighty-
    34  eight of the highway law, subdivision fifteen of section  three  hundred
    35  eighty-five  of  the  vehicle  and  traffic law, section fifteen of this
    36  chapter, excepting moneys deposited with the state on account of better-
    37  ments performed pursuant  to  subdivision  twenty-seven  or  subdivision
    38  thirty-five  of  section ten of the highway law, and section one hundred
    39  forty-five of the transportation law, (iii) any moneys collected by  the
    40  department  of  transportation  for services provided pursuant to agree-
    41  ments entered into in  accordance  with  section  ninety-nine-r  of  the
    42  general  municipal  law, and (iv) any other moneys collected therefor or
    43  credited or transferred thereto from any other fund, account or  source.
    44  § 7. Paragraph (a) of subdivision 3 of section 89-b of the state finance
    45  law,  as  amended  by  section 8 of part UU of chapter 59 of the laws of
    46  2018, is REPEALED.
    47    § 8. This act shall take effect April 1, 2023, provided, that:
    48    (a) section two of this act shall take effect April 1, 2024;
    49    (b) section three of this act shall take effect April 1, 2025;
    50    (c) section four of this act shall take effect April 1, 2026; and
    51    (d) the amendments to paragraph (a) of subdivision 3 of  section  89-b
    52  of  the  state  finance  law, made by section five of this act, shall be
    53  subject to the expiration and reversion of such  paragraph  pursuant  to
    54  section  13  of  part  U1 of chapter 62 of the laws of 2003, as amended,
    55  when upon such date the provisions of section six of this act shall take
    56  effect.
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